State income tax · Minnesota
Minnesota income tax rates
Minnesota's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 9.85%
- Lowest rate
- 5.35%
- Brackets (single)
- 4
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 5.35% |
| $33,310 | 6.8% |
| $109,430 | 7.85% |
| $203,150 | 9.85% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 5.35% |
| $48,700 | 6.8% |
| $193,480 | 7.85% |
| $337,930 | 9.85% |
Notes
Minnesota's four rates are set in Minn. Stat. 290.06, subd. 2c, and the bracket thresholds are indexed for inflation each year; the Department of Revenue published the 2026 thresholds on December 16, 2025. The 2026 omnibus tax law (Laws 2026, ch. 128) creates a possible one-year cut to the first-bracket rate funded by a new fraud-related tax, decided each December 15 for the following tax year, so it does not change 2026 rates.
Sources
We read each source on the date shown and quote the line we relied on.
- Press release: Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (Dec. 16, 2025) (external site)
Single up to $33,310 $33,311 - $109,430 $109,431 - $203,150 $203,151 and over
- Inflation-adjusted amounts, tax year 2026 (290.06, Subd. 2c Income Tax Brackets) (external site)
4th Bracket Threshold 2019 $337,930
- Analysis of Session Laws 2026, Chapter 128 (H.F. 2438), enacted omnibus tax bill (May 26, 2026) (external site)
whether there is enough funding to reduce the first income